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2016 (3) TMI 1466 - HC - VAT and Sales TaxSeeking production of original record relating to the assessment proceedings - proceedings initiated by the Assessing Officer for making a provisional assessment were not correct - violation of principles of natural justice - HELD THAT:- The petitioner was directed to file reply by 10th February, 2016 which was not possible and, accordingly, the petitioner rightly applied for adjournment, which was granted fixing 15th February, 2016. The order sheet shows that the petitioner did not appear on 15th February, 2016, but at the same time, we find that if on the second date the petitioner did not appear, the Assessing Authority had the option to proceed ex-parte or fix another date, which in the instant case did not happen. If the Assessing Officer proceeded ex-parte, he could have fixed another date for ex-parte hearing or after recording the absence of the petitioner could have proceeded ex-parte and passed an assessment order on that date itself, which in the instant case did not happen. Therefore, any assessment order made on the next date i.e. on 16th February, 2016 becomes erroneous, as no date was fixed for 16th February, 2016 for making an assessment. Such assessment order passed on 16th February, 2016 without due notice is apparently in gross violation of the principles of natural justice. The procedure relating to granting adequate opportunity as provided under Article 25 (1) of the U.P. VAT Act was not followed. Reasonable opportunity of being heard was not given. Proper inquiry was not made and therefore, the ex-parte assessment order cannot be sustained - In exceptional and in extraordinary circumstances as has happened in the instant case, the Court is of the opinion that a writ of certiorari should be issued in order to dispense justice to the assessee. There has been a gross violation of Article 14 of the Constitution of India. Adequate opportunity of hearing has not been provided nor the sufficient time was given to file objections. In M/S. AROMA CHEMICALS VERSUS UNION OF INDIA & OTHERS [2014 (4) TMI 949 - ALLAHABAD HIGH COURT] a Division Bench of this Court held that a period of 7 days' time given for filing reply to the show cause notice was found to be insufficient and in violation of the principles of natural justice and, accordingly, the order was quashed. In the instant case, provisional notice was issued on 9th February, 2016 and an assessment order was passed on 16th February, 2016 within a period of one week - undue haste and speed was exercised by the Assessing Officer. The Court fails to fathom as to what was the urgency in proceeding in such a cavalier fashion. There could have been some urgency if the period of limitation was expiring for making an assessment order which in the instant case was not existing. Tthe assessment orders cannot be sustained and are quashed - The writ petition is, accordingly, allowed at the admission stage.
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